Positive NFE requirement conditions EOU de-bonding and migration unless depreciation-adjusted performance is met. De-bonding and clearance of capital goods by EOUs is permitted with Development Commissioner permission and payment of duties, with exemptions limited to the depreciated value computed under prescribed rates. Exemption depends on satisfying the positive NFE criterion after accounting for allowable depreciation; if NFE is only partially achieved, depreciation relief is proportionate to the achieved NFE and duty foregone is payable on the non-achieved portion. Exit requires in-principle permission, self-assessed duty details, customs confirmation and a No Dues Certificate, and penalties may apply for unmet export obligations.